The change at the e-commerce company has come amid greater scrutiny of corporate tax avoidance on both sides of the Atlantic in recent years.

European Union antitrust regulators opened an investigation into Amazon's tax-minimizing arrangements with Luxembourg in October. The investigation focuses on whether Luxembourg broke EU state aid rules by agreeing to a deal which allows Amazon to operate almost tax-free in Europe.

The EU's antitrust chief said earlier this month that EU regulators would miss a June deadline to decide whether the tax deals granted by individual member states to Amazon and other companies such as Apple and Starbucks were legal because they lacked some data.

Read MoreAmazon pays $16M tax in Germany, while making $11.9B sales

Luxembourg has faced international criticism following media revelations in November based on leaked documents, dubbed "LuxLeaks," that detailed its role in helping companies channel profits through the country and pay low tax rates rather than higher rates in states where they did more business.